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undergraduate thesis
Sustav trošarina u Republici Hrvatskoj
2018. urn:nbn:hr:132:075268
Burda, Marta
Josip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
Chair of Financial Law and Financial Sciences

Cite this document

Burda, M. (2018). Sustav trošarina u Republici Hrvatskoj (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:132:075268

Burda, Marta. "Sustav trošarina u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:075268

Burda, Marta. "Sustav trošarina u Republici Hrvatskoj." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, 2018. https://urn.nsk.hr/urn:nbn:hr:132:075268

Burda, M. (2018). 'Sustav trošarina u Republici Hrvatskoj', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, accessed 29 November 2024, https://urn.nsk.hr/urn:nbn:hr:132:075268

Burda M. Sustav trošarina u Republici Hrvatskoj [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek; 2018 [cited 2024 November 29] Available at: https://urn.nsk.hr/urn:nbn:hr:132:075268

M. Burda, "Sustav trošarina u Republici Hrvatskoj", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Law Osijek, Osijek, 2018. Available at: https://urn.nsk.hr/urn:nbn:hr:132:075268

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Metadata
TitleSustav trošarina u Republici Hrvatskoj
Title (english)Excise system in the Republic of Croatia
AuthorMarta Burda
MentorEmina Jerković (mentor)
Committee memberBiljana Činčurak Erceg (predsjednik povjerenstva)
Committee memberVišnja Lachner (član povjerenstva)
Committee memberEmina Jerković (član povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Law Osijek
(Chair of Financial Law and Financial Sciences)
Osijek
Defense date and country2018-07-12, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Law
Financial Law
Abstract
Trošarine ili akcize su jedan od poreznih oblika, koji spadaju u skupinu neizravnih poreza, a kojim se oporezuju pojedinačni proizvodi. Europska unija je definirala tri kategorije proizvoda na koje se plaćaju trošarine, a to su energetski proizvodi i električna energija, duhanski proizvodi, te alkohol i alkoholna pića. Potrebno je naglasiti kako su trošarinski sustavi u zemljama Europske unije različiti obzirom na porezne predmete, te visinu poreza. U radu se prikazuju trošarine s naglaskom na trošarine u Republici Hrvatskoj. U Republici Hrvatskoj trošarine su uvedene u sklopu porezne reforme i donošenjem Zakona o porezu na dohodak, te Zakona o porezu na dobit. Cilj rada je istražiti trošarinsko oporezivanje u Republici Hrvatskoj i usklađenost sa standardima Europske unije.
Abstract (english)
Excise duties or excise duties are one of the tax forms, which belong to a group of indirect taxes, which tax the individual products. The European Union has defined three categories of products for which excise duties are paid, namely energy products and electricity, tobacco products, and alcohol and alcoholic beverages. It should be stressed that excise taxes in the EU countries are different with regard to taxable goods and the amount of tax. The paper presents excises with an emphasis on excise duties in the Republic of Croatia. In the Republic of Croatia, excise duties have been introduced as part of tax reform and the adoption of the Income Tax Act and the Income Tax Act. The aim of the paper is to investigate excise taxation in the Republic of Croatia and compliance with European Union standards.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:132:075268
Study programmeTitle: Administrative Study Programme
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) javne uprave)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-02-04 11:57:48